国际会计专业英语课程参考词汇

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1、VocabularyUnit1accountingprinciple会计原则accountingelement会计要素accountingequation会计等式shareholdern.股东assetn.资产liabilityn.负债owner’sequity所有者权益revenuen.收益，收入expensen.费用accountingperiod会计期间cashn.现金accountsreceivable应收账款inventoryn.存货notespayable应付票据accountspayable应付账

2、款salariespayable应付工资shareholders’equity股东权益capitaln.资本ledgern.总账chartofaccounts会计科目表ledgeraccount总账账户prepaidinsurance预付保险费bankdeposit银行存款cashreceipt现金收入financialposition财务状况creditorn.债权人creditors’account债权人账户transactionn.经济业务Taccount丁字账户debitn.&vt.借方；借记credi

3、tn.&vt.贷方；贷记entervt.登录，记账entryn.分录double-entrya.复式的，复式记账的suppliesexpense材料费用miscellaneousexpense其他费用debitbalance借方余额creditbalance贷方余额postingn.过账accountingcycle会计循环/周期journaln.日记账7journalizingn.登日记账payrolln.工资表cashdisbursements现金支出salesonaccount赊销purchasesona

4、ccount赊购adjustingandclosingentries调整及结账分录Unit2cashn.现金cashinbank银行存款cashequivalents现金等价物bankdraft银行汇票creditcard信用卡short-terminvestments短期投资stockn.股票bonds/debenturesn.债券fundsn.基金accountsreceivable应收账款notesreceivable应收票据bankacceptance银行承兑汇票tradeacceptance商业承兑汇

5、票dividendreceivable应收股利interestreceivable应收利息allowanceforbaddebts坏账准备prepaidn.预付项目inventoryn.存货rawmaterials原材料low-valueconsumptiongoods低值易耗品semi-finishedgoods半成品finishedgoods产成品periodic实地盘存制theLowerofCostorMarketRule成本与市价孰低specificidentification个别认定法weighted

6、average加权平均法FIFO先时先出法LIFO后进先出法limitedcompany有限公司principaln.本金marketablesecurities有价证券commonstocks普通股preferredstock优先股dividendn.股息，红利interestn.利息listedcompanies上市公司Securities/stockexchange证券交易所7Unit3enterprisen.企业tangibleassets有形资产rentaln.租赁，租金额administrative

7、管理的，行政的fixedassets(PPE)固定资产propertyn.财产，地产plant工厂,重型机械equipment设备warehousen.库房issuanceofsecurities发行股票donationn.捐助long-termassets长期资产usefullife使用寿命originalcost原始成本historicalcost历史成本actualcost实际成本additionalcost附加费用expendituren.支出，花费，开销intendeduse预定可使用状态instal

8、lationcost安装费professionalfees专业人员服务费buildingpermitfee建设许可费acquisitioncost购置成本fairvalue公允价值non-monetaryassets非货币性资产debtrestructuringtransaction债务重组abandoningcost弃置费用recognitioncriteria确认条件measure